A lot of Russian entities have problems of borrowing. They can’t get long term credits, have a lot of debts of organization, and besides they can’t control balance sheets in the field of borrowing. Long-term borrowed funds are loans and borrowings received by the organization for a period of more than a year, the maturity of which does not come earlier than in a year. This article is divided to the controlling methods of debts. It is very difficult in Russian economic situation control debts effectively, and this article is devoted to that problem.